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Short-run fertility effects of parental leave benefits : evidence from a structural model

Stichnoth, Holger - 2014

Based on a structural model of fertility and female labour force supply with unobserved heterogeneity and state dependence, we evaluate the 2007 reform of parental leave benefits in Germany, which replaced a flat, means-tested benefit by a generous earnings-related transfer. The model predicts a...

Persistent link: https://www.econbiz.de/10010416349

The discontent cartel member and cartel collapse : the case of the German cement cartel

Harrington, Joseph Emmett; Hüschelrath, Kai; … - 2014

We hypothesize a particular source of cartel instability and explore its relevance to understanding cartel dynamics. The cartel instability is rooted in the observation that, upon cartel formation, the relative positions of firms are often fixed which may lead some growthconscious members to be...

Persistent link: https://www.econbiz.de/10010424815

How do employment tax credits work? : an analysis of the German inheritance tax

Franke, Benedikt; Simons, Dirk; Voeller, Dennis - 2014

Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...

Persistent link: https://www.econbiz.de/10010425607

Are there long-term earnings scars from youth unemployment in Germany?

Möller, Joachim; Umkehrer, Matthias - 2014

We analyze the relationship between early-career unemployment and prime-age earnings with German administrative linked employer-employee data. The careers of more than 720,000 male apprenticeship graduates from the cohorts of 1978 to 1980 are followed over 24 years. On average, early-career...

Persistent link: https://www.econbiz.de/10010425619

A field experiment in motivating employee ideas

Gibbs, Michael; Neckermann, Susanne; Siemroth, Christoph - 2014

We study the effects of a field experiment designed to motivate employee ideas, at a large technology company. Employees were encouraged to submit ideas on process and product improvements via an online system. In the experiment, the company randomized 19 account teams into treatment and control...

Persistent link: https://www.econbiz.de/10010428146

Steuerpolitik in Deutschland : eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen

Bräutigam, Rainer; Spengel, Christoph - 2015

Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …

Persistent link: https://www.econbiz.de/10011339802

Verteilungs- und Aufkommenswirkungen einer Integration des Solidaritätszuschlags in die Einkommensteuer

Fuest, Clemens; Löffler, Max; Peichl, Andreas; … - 2015

, Kapitalertragsteuer und Körperschaftsteuer in Deutschland. In steuerpolitischen Debatten wird in regelmäßigen Abständen seine Abschaffung …

Persistent link: https://www.econbiz.de/10010529975

A sequential decomposition of the drop in collective bargaining coverage

Fitzenberger, Bernd; Sommerfeld, Katrin - 2015

Union representation has been in strong decline in most OECD countries with potentially important consequences for wages. What drives this decline? We try to answer this question by developing and implementing a detailed decomposition approach based on Fairlie (2005). Using linked...

Persistent link: https://www.econbiz.de/10010532456

Shifting taxes from labor to consumption : more employment and more inequality

Pestel, Nico; Sommer, Eric - 2015

This paper investigates the effect of shifting taxes from labor income to consumption on labor supply and the distribution of income in Germany. We simulate stepwise increases in the value-added tax (VAT) rate, which are compensated by revenue-neutral reductions in income-related taxes. We...

Persistent link: https://www.econbiz.de/10011286036

German public finances through the financial crisis

Blömer, Maximilian (contributor) - 2015

The German experience of the crisis was very different compared to those of most other countries in Europe. Germany was hit by a very strong shock which was relatively concentrated in the exporting, manufacturing industries. In addition, the German labour market was very resilient during the...

Persistent link: https://www.econbiz.de/10011286043